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所在平台: Udemy |
课程主页: https://www.udemy.com/course/governmental-accounting-100/
课程评论：没有评论
课程名称：政府会计 100 课程概述： 本课程将深入探讨政府会计，包括基金会计及财务交易，重点关注一般基金和政府整体活动。我们将通过许多示例问题来学习材料，记录交易并生成试算表，从而观察账户的表现。许多政府账户对许多学习者来说是新的，我们将采用不同于单纯权责发生制的会计方法。记录交易并观察试算表对学习材料非常有帮助，而这在大多数相关课程中是缺失的。 课程中将讨论政府会计的目标和报告要求，并与营利性实体进行比较。课程假设学习者熟悉营利性会计，因此将重点关注政府会计与营利性会计的不同之处，同时继续使用双重分录会计系统等核心概念。学习者和讲师将共同研究州和地方的政府会计原则及财务报告。 课程将涵盖预算账户和预留金的交易记录，对于熟悉财务会计的学习者来说，记录预算账户将是一个新概念，但我们将使用双重分录会计原则进行流程的记录。我们还将解释并分析政府运营报表账户和预算账户，并记录预留金、支出及逾期应收款的交易。课程强调在何时使用修正权责发生制，以及在财务交易记录中的不同之处。 我们将记录一般基金和政府整体活动层面的收入相关交易，讨论税收预期票据及其在修正权责发生制下的记录方法。学习者和讲师将探讨关闭过程的多个示例，了解如何结清临时账户，并将政府实体的关闭过程与营利性会计进行比较。此外，我们还将研究如何创建与收入、预计收入、拨款、预留金和支出相关的附属分类账。 课程还将提供录制使用消耗法与购入法记录用品的示例，并解释这两者之间的区别。
Governmental accounting, including fund accounting financial transactions, focusing on the general fund and government-wide activities.We will work through many example problems as we learn the material, posting transactions to a trial balance, so we can see how accounts behave. Many governmental accounts are new to many learners, and we will be using different accounting methods than just an accrual method. Posting transactions and seeing a trial balance will be very helpful in learning the material and is something lacking in most courses on the subject.We will discuss the governmental accounting objectives and reporting requirements, comparing them to for-profit entities. The course will assume we are familiar with for-profit accounting and will, therefore, focus on the areas of governmental accounting that are different, although we will continue to work with core concepts like the double entry accounting system.Learners and instructor will examine state and local governmental accounting principles & financial reporting.We will record transactions for budgetary accounts & encumbrances. Recording budgetary accounts will be new for many learners familiar with financial accounting, but we will use double entry accounting principles for the process.The course will explain and analyze governmental operating statement accounts & budgetary accounts.Learners and instructor will record transactions for encumbrances, expenditures, & delinquent receivables. We will emphasize when a modified accrual method will be used, and what the differences in recording financial transactions will be when used, as compared to an accrual method.We will record transactions related to revenue in both the General Fund and at the government-wide activities level.The course will discuss tax anticipation notes and how they will be recorded under a modified accrual method.Learners and instructor will explore many examples of the closing process, closing out temporary accounts. We will compare the closing process for governmental entities to the closing process in for-profit accounting.We will examine how to create subsidiary ledgers related to revenue, estimated revenue, appropriations, encumbrances, and expenditures.The course will provide examples of recording supplies using the consumption method and purchases method, explaining the differences between the two.
